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All Journal Mimbar Yustitia : Jurnal Hukum dan Hak Asasi Manusia
Susanti, Dyah Octhorina
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Kewenangan Kepala Desa Dan Camat Dalam Pembuatan Surat Keterangan Ahli Waris Mahendra, Rayhan Isha; Rato, Dominikus; Susanti, Dyah Octhorina
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 8 No 1 (2024): June 2024
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v8i1.6391

Abstract

Certificate of heirs which generally only contains information and statements from the heirs that they are truly the legal heirs of the deceased testator. Certificate of heirs issued by the Village Head and Sub-district Head as a basis for determining the heirs who are entitled to an inheritance. In practice, Certificates of Heirs issued by the Village Head and Sub-district Head in legal acts made by notaries often cause problems and disputes. The type of research used in this study is normative juridical with a statute approach and a conceptual approach. Law Number 32 of 2004 concerning Regional Government does not explain in detail the authority of the Village Head and Sub-district Head to know or confirm certificates of inheritance made by Indonesian heirs. Certificate of inheritance rights or certificate of inheritance rights or certificate of heirs, whether made by themselves through a statement by the heirs or made directly through a statement by the Village Head and Sub-district Head, in principle has legal force as evidence in the case of transfer of land rights due to inheritance as long as the certificate of inheritance rights is made legally and all legitimate heirs are included in the certificate of inheritance rights. Certificates of heirs made by the Village Head and Sub-district Head can be classified as private deeds. The position of the certificate of heirs as evidence issued by the Village Head and Sub-district Head in principle has legal force as evidence of a letter.
Kedudukan Pembagian Hak Bersama Waris Sebagai Peralihan Harta Yang Dibebaskan Pajak Penghasilan Permana, Bayu Indra; Rato, Dominikus; Susanti, Dyah Octhorina
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i1.4193

Abstract

The transfer of property to certain heirs for the joint ownership of the object of inheritance must be transferred by way of the distribution of joint rights, which is based on the APHB. Article 4 paragraph (3) letter b of the Income Tax Law explains that the transfer due to inheritance is exempt from collecting PPh, but in its implementation it must be accompanied by a PPh SKB issued by KPP Pratama. So that in order to get the income tax exemption on the transition, the heirs must apply for the issuance of the SKB PPh to the KPP Pratama. However, the KPP Pratama often refuses the issuance of the SKB PPh, this results in the heirs having to pay PPh on the transition. This study uses a normative juridical method with a statutory approach and a conceptual approach, and legal materials are analyzed using a deductive method. The results of this study indicate that the transfer of land rights by the distribution of joint rights of inheritance should be exempted from income tax, because the distribution of joint rights is still included in the series of inheritance processes, so the transfer of income tax collection must be exempted. So that legal reform is needed to provide legal certainty in the exemption of PPh on the transition. Keywords: Standing, Distribution of Inheritance, Income Tax, Transfer of Land Rights
Kedudukan Hukum Surat Keterangan Ahli Waris Sebagai Alas Hak Dalam Pembuatan Akta Perjanjian Pengikatan Jual Beli (PPJB) Nindiasari, Septian Putri; Rato, Dominikus; Susanti, Dyah Octhorina
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i1.4195

Abstract

Certificate of Heir for native citizens is usually made by the heirs themselves, signed by Village Head, and acknowledged by Subdistrict Head. Besides that, it can also be directly made by Village Head and acknowledged by Subdistrict Head; it contains the names of heirs who have the right to inherit the property. The research used judicial normative and descriptive analytic method. The result of the research shows that Certificate of Heir which is made by the heirs, signed by Village Head, and acknowledged by Subdistrict Head. A Notary is not responsible for a sales contract which uses Certificate of Heir issued by Village Head, and thus it is considered invalid. A Notary is only responsible for the authenticity of a Sales Contract drawn up by him since it is in line with the prevailing legal provisions on Notarial Position as stipulated in UUJN (Notarial Act) No. 30/2004 juncto UUJNNo. 2/2014. Keywords: Certificate of Heir, Village Head, Notary, Native Citizens
Pewarisan Objek Tanah Hak Milik Menurut Hukum Adat Anantha, Akmal Ricko Fery; Rato, Dominikus; Susanti, Dyah Octhorina
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i1.4196

Abstract

Indigenous peoples control customary land for generations with inheritance regulated in customary inheritance law. Customary land in question has not been attached with land rights. The results of research using normative juridical methods with statutory approaches, conceptual approaches, and historical approaches provide an explanation thatinheritance related to the provisions regardinginherited assets that are transferred to control and ownership from heirs to heirs based on customary law rules, which have binding legal force for indigenous peoples. Land ownership rights are objects of inheritance which are material tangible assetsfirst and foremost. The process of inheriting land ownership rights to heirs based on customary inheritance law is carried out deliberation and kinship on the principle of mutual cooperation, running in harmony, peace and harmonycontains cultural values ​​and is recognized by the state. Furthermore, to guarantee legal certainty, legally, land registration is carried out on ownership rights to land as objects of inheritance. Keywords: Land Property Rights, Objects of Inheritance, Customary Inheritance Law.
Kekuatan Hukum Testament (Surat Wasiat) Terhadap Hak Mewaris Anak Angkat Menurut KUHPerdata Pertiwi, Amelia Niken; Rato, Dominikus; Susanti, Dyah Octhorina
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i1.4197

Abstract

In various regions in Indonesia, adopted children have the same legal status as their own children, including the right to be able to inherit wealth left by their adoptive parents when they die. In order to protect adopted children from continuing to obtain their rights over the inheritance of their adoptive parents, the parents make a will which is a way for the owner of the assets who during his lifetime expressed his last wish regarding the distribution of his inheritance to the heirs which will only take effect after he dies. In principle, people are free to determine their will for their assets after death. Likewise, the right to inherit adopted children is based on a will made by their adoptive parents so that the adopted child gets a share of the inheritance. Keywords : Inheritance, Will, Adopted Child
Kedudukan Hukum Ahli Waris Penyandang Cacat Mental Dalam Memperoleh Hak Warisnya (Harta Waris) Sanusi, Imam; Rato, Dominikus; Susanti, Dyah Octhorina
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i1.4198

Abstract

Every human being is born with their own diversity and uniqueness, some have differences called special needs. Many people out there view that a person who is born with special needs is called an imperfect human or is commonly called a cripple. Normative legal research is used in this study to find solutions to the legal position of heirs of people with mental disabilities. The approach used is a statutory approach and a conceptual approach to the authority of guardians, inheritance management, and the rights of people with mental disabilities. People who have mental disorders or disabilities when faced with legal problems, in this case regarding the matter of inheritance, they cannot take/perform legal actions themselves. Even though he is in a state of being unable to carry out legal actions independently, he is still referred to as a legal subject. By recognizing persons with mental disabilities as legal subjects, they are included in legal subjects who are incompetent and can be assisted by guardians to receive inheritance. Keywords : Inheritance, Mental Disability, Empowerment
Co-Authors Anantha, Akmal Ricko Fery Bayu Indra Permana Dominikus Rato Imam Sanusi, Imam Mahendra, Rayhan Isha Nindiasari, Septian Putri Pertiwi, Amelia Niken